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Trustees of the Tollemache Settled Estates v Coughtrie (H M Inspector of Taxes) [1961] UKHL TC_39_454 (13 February 1961)

Trustees of the Tollemache Settled Estates v Coughtrie (H M Inspector of Taxes) – [1961] UKHL TC_39_454 13 February 1961

Income Tax, Schedule D-Excess rents-Sand royalties-Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 175.
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